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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER Al Tijarah JMM (Jurnal Masyarakat Mandiri) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Media Mahardhika International Journal of Supply Chain Management JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam International Journal of Financial, Accounting, and Management International Journal of Economics, Business and Accounting Research (IJEBAR) International Journal of Economics Development Research (IJEDR) Jurnal Bina Akuntansi JBMR: Journal of Business and Management Review Journal of Sustainable Tourism and Entrepreneurship Jurnal Pengabdian Polinema Kepada Masyarakat Jurnal Abdimas Sangkabira Insearch: Information System Research Journal Journal of Applied Business, Taxation and Economics Reseach eCo-Fin East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Applied Business and Administration Journal (ABAJ)
Riwajanti, Nur Indah
Jurusan Akuntansi, Politeknik Negeri Malang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation Other

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Forecasting the number of foreign tourists visiting Indonesia during the Covid-19 Pandemic Sawitri, Retnaning Ayu Dyah; Eltivia, Nurafni; Riwajanti, Nur Indah
Journal of Sustainable Tourism and Entrepreneurship Vol. 2 No. 4 (2021): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/joste.v2i4.945

Abstract

Purpose: This study aims to predict the number of foreign tourists who come to Indonesia during the pandemic. Research Methodology: Forecasting using the Holt-Winters Multiplicative method and secondary data, namely the number of foreign tourists visiting Indonesia obtained from the website of the Central Statistics Agency. Results: Based on the forecast, in November and December 2021, the number of foreign tourists visiting Indonesia will increase because it coincides with the Christmas and New Year holidays. However, from January-October 2022, the visit rate continued to decline. The possibility of an increase in confirmed cases of COVID-19 due to the December forecast, namely the increased mobility of people to tourist destinations to spend the holiday, could be due to the global economic crisis due to COVID-19 cases. Limitations: The number of foreign tourist visits data on the Central Bureau of Statistics website is only available from early 2017 to October 2021. Contribution: Forecasting results can be used as a reference for the Indonesian government in formulating policies in anticipating the arrival of foreign tourists during the pandemic so that the recovery of the economic sector can be maximized.
Fishbone diagram: Application of root cause analysis in internal audit planning Ardha, Novan Bastian Dwi; Riwajanti, Nur Indah; Haris, Zainal Abdul
International Journal of Financial, Accounting, and Management Vol. 5 No. 3 (2023): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i3.1498

Abstract

Purpose: This study applies a fishbone diagram to analyze the root cause of problems in the internal audit planning of J Corp, an Indonesian state-owned enterprise. Research methodology: A qualitative approach was employed to conduct a case study at the internal audit unit of an Indonesian state-owned enterprise. Research data were gathered from the results of focus group discussions with internal auditors, the analysis of the company’s standard operating procedure for internal auditing, and the observation of the workflow of internal audit planning. These data were then analyzed to identify the root causes of these problems. Results: Six key factors were identified that cause poor internal audit planning at J Corp. These are policies, processes, people, plants, programs, and products. To overcome these problems, this study provides several suggestions that can be implemented in the internal audit unit of J Corp. Limitations: This study is limited by the nature of the business and environment of J Corp, which affected the problems arising in the process of its internal audit planning; hence, the need to understand the entity to replicate this method for future research. Contribution: This study could be directly beneficial for internal auditors at J Corp to immediately improve the business process of internal audit planning. Furthermore, this study could contribute to future studies in which researchers or practitioners could replicate this method in another context. Novelty: The fishbone diagram was used to analyze the root causes of problems in the process of internal audit planning. Studies on the improvement of internal audit planning have been limited.
Beyond Boundaries: The Relevance of R&D Innovation, Financial Ratios, and Revenue Diversification in Driving Business Growth in Technology Firms Kadir, Eka Yuli; Eltivia, Nurafni; Riwajanti, Nur Indah
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 26 No 3 (2024): July-September 2024
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2024.26.3.11164

Abstract

The National Association of Securities Dealers Automated Quotations Stock Market (NASDAQ) is the world's largest stock market, a significant source of investment in technology companies. Research and development (R&D) is one of the most critical components of the NASDAQ's growth strategy. The purpose of this research is to examine how R&D investment affects business growth, discuss how it relates to critical financial ratios like Return on Equity (ROE) and Return on Assets (ROA), and evaluate the revenue diversification tactics used by NASDAQ-listed technology companies 2018-2022. The results show that ROA positively influences revenue growth, which impacts business growth. However, ROE has no partial effects on business growth, and only one independent variable, the ROA variable, partially affects revenue growth. Therefore, this research is anticipated to provide useful advice on successfully combining innovation and financial stability to support long-term corporate growth and surpass preconceived notions for both businesses and academics. Research on growth strategy and corporate management in the rapidly advancing technological era could benefit significantly from this research.
Forecasting the number of foreign tourists visiting Indonesia during the Covid-19 Pandemic Sawitri, Retnaning Ayu Dyah; Eltivia, Nurafni; Riwajanti, Nur Indah
Journal of Sustainable Tourism and Entrepreneurship Vol. 2 No. 4 (2021): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/joste.v2i4.945

Abstract

Purpose: This study aims to predict the number of foreign tourists who come to Indonesia during the pandemic. Research Methodology: Forecasting using the Holt-Winters Multiplicative method and secondary data, namely the number of foreign tourists visiting Indonesia obtained from the website of the Central Statistics Agency. Results: Based on the forecast, in November and December 2021, the number of foreign tourists visiting Indonesia will increase because it coincides with the Christmas and New Year holidays. However, from January-October 2022, the visit rate continued to decline. The possibility of an increase in confirmed cases of COVID-19 due to the December forecast, namely the increased mobility of people to tourist destinations to spend the holiday, could be due to the global economic crisis due to COVID-19 cases. Limitations: The number of foreign tourist visits data on the Central Bureau of Statistics website is only available from early 2017 to October 2021. Contribution: Forecasting results can be used as a reference for the Indonesian government in formulating policies in anticipating the arrival of foreign tourists during the pandemic so that the recovery of the economic sector can be maximized.
PELATIHAN PERPAJAKAN DAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS ANDROID “LAMIKRO” UNTUK MENINGKATKAN PENGETAHUAN DAN KETRAMPILAN UMKM Riwajanti, Nur Indah; Susilowati, Kartika D.S.; Ernawati, Widi Dwi; Soedarso, Elvyra Handayani; Berlianingtyas, Putri Ayu
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 2 (2024): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i2.21930

Abstract

Abstrak: UMKM memiliki keterbatasan dalam memahami peraturan perpajakan terbaru khususnya pajak serta kurang memiliki ketrampilan dalam menyusun laporan keuangan. Tujuan kegiatan Pengabdian Pada Masyarakat (PPM) ini adalah meningkatkan pengetahuan tentang perpajakan dan ketrampilan menggunakan aplikasi penyusunan laporan keuangan berbasis Android yaitu LAMIKRO. Kegiatan dilakukan dalam bentuk pelatihan pada 20 orang pemilik UMKM binaan Lembaga Zakat YASA Malang. Berdasarkan hasil analisis kuesioner kepuasan dari peserta, pelatihan mampu meningkatkan tingkat kepuasan yang tinggi terhadap kegiatan PPM dari sisi metode (69,23%), materi (61,54), manfaat (92%). Pelatihan juga berhasil menumbuhkan antusiasme mereka untuk memanfaatkan hasil pelatihan untuk menyusun laporan keuangan (81%) dan melaporkan pajak (19%).Abstract: Micro, Small, and Medium Enterprises (MSMEs) face challenges in understanding the most recent tax legislations, particularly in the area of taxation, and lack proficiency in generating financial statements. The objective of this Community Service (PPM) initiative is to enhance understanding of taxation and proficiency in utilising the Android-based financial report preparation application, LAMIKRO. The workshop was conducted to support 20 MSME owners, facilitated by Lembaga Zakat YASA Malang. Based on the results of the satisfaction questionnaire analysis from the participants, the training was able to increase the high level of satisfaction with PPM activities in terms of methods (69.23%), materials (61.54%), benefits (92%). The programme also effectively cultivated their excitement to utilise the training outcomes for the purpose of preparing financial reports (81%) and reporting taxes (19%). 
Co-Authors Andi Kusuma Indrawan Apit Miharso Ari Kamayanti Asdani, Andi Asminah Rachmi Aulia Hafiida Ade Yolandra Bakhrudin, Bakhrudin Bimo Setyawan Birra Lailatul Nafiisa Diva Wahyu Syaputri Diva Djajanto, Ludfi Elvyra Handajani Elvyra Handayani Ernawati, Widi Dwi Erycha Puspitasari Faatin, Faradiba Nurjannah Farah Ayu Mufida Fita Setiadi Fita Setiati HARI PURNOMO Haris, Zainal Abdul Heni Febriyanti Himmah Ivana Larasati Putri Navalina Jaswadi Jaswadi Jaswadi JASWADI, Jaswadi Kadir, Eka Yuli Kartika D.S. Susilowati Kartika DS Susilowati Khoirin Azaro Kuni Utami Handayawati Kurnia Ekasari Kusmintarti, Anik Kusmintarti, Anik Ludfi Djajanto Marta Dwi Yana Marta Dwiyana Mayasir Aziza Merry Hanif Rahma Muhamad Muwidha Muhammad Muwidha Muhammad Muwidha Nafis Sulthan Novan Bastian Dwi Ardha Nugrahani, Novi Nurafni Nurafni Eltivia Nurafni Elvitia Nurafni, Nurafni Eltivia Pratama, Bagas Brian Putri Ayu Berlianingtyas Putri, Yayang Novealita Wahono Retnaning Ayu Dyah Sawitri Retno Widiastuti Rilah, Fitri Nur Rilah, Fitri Nur Sawitri, Retnaning Ayu Dyah Setyawan Eko Wardaya Shanti Rahayu Kusuma Ningrum Sidik Ismanu Sinta Fatmaria Tantri Soedarso, Elvyra Handayani Sugeng Sulistyono Sumiadji - Susilowati, Kartika D.S. Susilowati, Kartika Dewi Sri Sutrisno, Sutrisno Syaputri, Diva Wahyu Syefira Ramadhani Yusna